AVAILABLE INCENTIVES
PREFERENTIAL 15% CORPORATE TAX
Businesses (prescribed in section 24(4) of the SEZ Act) that are located in a Special Economic Zone may be eligible for tax relief, including the reduced rate of corporate income taxation. In addition to satisfying the requirements of the SEZ Act, further criteria for some of the available tax incentives are stipulated in the Income Tax Act, 1962 (Act No. 58 of 1962.
BUILDING ALLOWANCE
Businesses and Operators (prescribed in section 1of the SEZ Act) operating within a Special Economic Zone may be eligible for tax relief, including the building allowance, subject to requirements contained in the Income Tax Act.
EMPLOYMENT INCENTIVE
Businesses and Operators operating within a Special Economic Zone may be eligible for tax relief, including the employment tax incentive subject to requirements contained in the Employment Tax Incentive Act, 2013 (Act No. 26 of 2013).
CUSTOMS CONTROLLED AREA
Businesses and Operators located within a customs controlled area of a Special Economic Zone will be eligible for tax relief as per the Value-Added Tax Act, 1991 (Act No. 89 of 1991), the Customs and Excise Act, 1964 (Act No. 91 of 1964), the Customs Duty Act 2014 (Act No. 30 of 2014) and the Customs Control Act, 2014 (Act No.31 of 2014)
One Stop Shop
Dube TradePort Special Economic Zone’s One Stop Shop (OSS) has been developed to provide support to businesses operating, or planning to operate, within Dube TradePort Special Economic Zone.
The OSS serves as a single point of contact for clients, acting as their interface with various government agencies and departments. Offerings at the OSS include assistance with registrations, licensing and visa services, as well as investor after-care services. The OSS also provides administration services on a range of business enquiries pertaining to Dube TradePort Corporation’s operations, including IT, logistics, security and cargo services.
NATIONAL INCENTIVES
Department of Trade, Industry and Competition